The St. Johns herald., 1887-12-08

inson had given that said assessor
 returned the said list to the proper
 officers of Apache county; that
 when the Board of Equaliza-
 tion of Apache county met on the
 1st Monday in July, 1886, they
 caused notice to be given to the said Robinson, general manager of the
 Atlantic & Pacific R. R, Co.,, as set
 forth in the complaint in this case
 that plaintiff received said notice,
 and subsequently, appeared before
 the Board of Equalization in regu-
 lar session at the time specified Tn
 the notice, and filed with said Board
 a complaint and protest-complain-
 ing of and protesting against the
 action of said assessor, because none of the property of plaintiff
 was liable to taxation in said coun- ty, and asked said Board to set aside and hold for naught said as- sessment; that on the 30th day of July, after hearing the plaintiff on that day, said Board overruled said complaint and protest of plaintiff. and let the assessment list and val uation of plaintiffs property, as fixed by said assessor, stand, con firming and adopting the same :; that no complaint was filed by Rob- inson with the Board that plaintiff paid the amount of taxes as set forth in the complaint, and got receipt therefor; that the said Apo daca was the duly elected and qual- flied assessor of Apache county; that plaintiff had never paid any telegraph tax in said county, and that it's telegraph line is located upon its right of way for the length of it's road through Apache county, and that it was used by plaintiff for the transactions of the business as railroad, that this telegraph line was also used by the Western Union Telegraph Company under a con tract with plaintiff-subject to and secondary to plaintiff; that the dwelling-cottages, mentioned in the assessment, are within what plain tiff claims as its station grounds, and that these cottages were used by employees of plaintiff; and that the headquarters of the cars, when not in actual use. were at Albuquer- que, but, when in actual use were scattered along the line of the road.
 Plaintiff, in it's complaint herein, asked for and obtained temporary injunction, restraining the defend ant from collecting the taxes assess ed and levied against it for the year 1886. The reasons urged by plain tiff why these taxes should not be collected are:
 First, Because by section two of its charter, it's right of way was exempt from taxation in the terri ! tories of the United States, and therefore all the improvements put | thereon were also exempt.
 Second, Because the domicile, or headquarters of plaintiffs western division were located at Albuquer- que, New Mexico, and therefore it's stock-its tangible, personal property-had it's situs there, and none of it should have been taxed in Apache county, Arizona.
 Third, Because the assessment and levy of the taxes were illegal and vold. There are minor ques- tions involved, but these are the principal ones. We shall consider these questions in their order First, were all the improvements putthere- on exempt, because the right of way was exempt?
 The plaintiff is great corpora ton. It is one of four grand trunk lines of railway, reaching from the Mississippi to the Pacific coast. This company was originally or ganized with one hundred and sev- ;Y,oornoroforC 1oonu OfI